Legal Research
In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- Arizona Administrative Code - the official rules of the state of Arizona are published. The Code is the official compilation of rules that govern state agencies, boards, and commissions.
- Arizona Revised Statutes - the statutory laws for the state of Arizona.
Find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- Decisions from the Arizona Department of Revenue Hearing Office and the Director’s Office.
- Private Taxpayer Rulings/Taxpayer Information Rulings - The department's interpretation of the law or rules only as they apply to the taxpayer and facts contained in the request.
- Tax Procedure provides procedural guidance to the general public to assist in the implementation of tax laws, administrative rules, and tax rulings.
- Tax Rulings - Written statement of the Arizona Department of Revenue's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation.
- Draft Documents - In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts. We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents. For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document.
- Conformity to IRC - Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Procedures | Individual Income Tax | ITP 14-3 |
SUPERSEDED ON 1-22-2015 – SEE ITP 15-1 |
08/01/2014 | |
| Procedures | Individual Income Tax | ITP 13-1 |
Procedure for Individuals Deducting a Net Operating Loss Carryback (SUPERSEDES ITP 99-1) |
12/05/2013 | |
| Procedures | Individual Income Tax | ITP 12-1 |
Establishing an Income Tax Subtraction for Agricultural Crops Contributed to Charitable Organizations (Supersedes Arizona Income Tax Procedure ITP 93-2) |
09/19/2012 | |
| Procedures | Individual Income Tax | ITP 08-1 |
Procedure for Calculating Credit for Taxes Paid to Another State or Country by Arizona Resident Individuals (THIS PROCEDURE SUPERSEDES ITP 07-1) |
10/22/2008 | |
| Procedures | Individual Income Tax | ITP 02-1 |
RESCINDED ON JANUARY 31, 2017 |
12/02/2002 | |
| Procedures | Individual Income Tax | ITP 00-1 |
Procedure for Requesting Relief from Joint and Several Liability (THIS PROCEDURE SUPERSEDES ITP 97-3) |
02/10/2000 | |
| Procedures | Individual Income Tax | ITP 99-1 |
SUPERSEDED ON 12-5-2013 – SEE ITP 13-1 |
02/10/2000 | |
| Procedures | Individual Income Tax | ITP 95-1 |
SUPERSEDED ON 9-13-2016 – SEE ITP 16-1 |
07/27/1995 | |
| Procedures | Individual Income Tax | ITP 93-2 |
SUPERSEDED ON 9/19/2012 – SEE ITP 12-1 |
12/06/1993 | |
| Procedures | Individual Income Tax | ITP 93-1 |
Rescinded on 5/31/2011 |
08/03/1993 | |
| Procedures | Individual Income Tax | ITP 92-1 |
Procedure For Determining Residency Status |
12/28/1992 | |
| Procedures | Luxury | LTP 15-3 |
Procedure for Requesting Authorization to Submit Alternate Proof to Establish Entitlement to a Rebate of Taxes Paid on Tobacco Products (This procedure supersedes Arizona Luxury Tax Procedure LTP 15-2) |
12/15/2015 | |
| Procedures | Luxury | LTP 15-2 |
RESCINDED AND SUPERCEDED ON DECEMBER 15, 2015 – SEE LTP 15-3 |
09/03/2015 | |
| Procedures | Luxury | LTP 15-1 |
Procedure for a Tobacco Distributor’s Post-Revocation Disposition of Tax Stamps and Untaxed Tobacco Products |
05/11/2015 | |
| Procedures | Luxury | LTP 14-1 |
Procedure for Requesting Distributor-to-Distributor Transfers of Unstamped Cigarettes under Arizona Revised Statutes (“A.R.S.”) § 42-3203(D) |
07/28/2014 | |
| Procedures | Luxury | LTP 07‑1 |
Affixation of Arizona Tax Stamps to Cigarette Packages for Retail Sale and Various Issues of Cigarette Distributors and Retailers Related to the Nature and Handling of Tax Stamps After Affixation |
06/29/2007 | |
| Procedures | Luxury | LTP 97-1 |
Procedure for the Calculation of Luxury Tax on Tobacco Products Other Than Cigarettes |
02/01/1997 | |
| Procedures | Model City Tax Code | LR 19-003-D |
Taxability of sale of parcels that were not improved subsequent to purchase under the speculative builder classification |
Speculative Builder | 03/18/2019 |
| Procedures | Model City Tax Code | PCP 98-1 |
Tax Credits Available for Off-Site Contractors Under the Model City Tax Code |
02/01/1998 | |
| Procedures | Partnership | PTP 02-1 |
RESCINDED ON JANUARY 31, 2017 |
12/02/2002 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 20-1 |
Process for Requesting COVID-19 Related Penalty Abatement (TPT Accounts Only) |
07/14/2020 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 19-1 |
This penalty abatement procedure applies to all property management companies (PMCs) that filed transaction privilege tax (TPT) returns on behalf of property owners for taxable periods starting January 1, 2018 (filed in February 2018)1 to June 30, 2019 (filed in July 2019). |
05/13/2019 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 18-1 |
Qualifying for the deduction under the utilities classification for sales of electricity or natural gas to manufacturing or smelting operations. |
11/08/2018 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 17-1 |
Procedure for Use of Exemption Certificates (THIS PROCEDURE SUPERSEDES ARIZONA TRANSACTION PRIVILEGE TAX PROCEDURE TPP 16-1) |
04/01/2017 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 16-1 |
Rescinded on 4/1/2017 and superseded by TPP 17-1 |
09/20/2016 |